Generosity in Canada and the United States: The 2009 Generosity Index

Interest in the charitable sector is heightened each
year as the holiday season approaches. Charities depend on the
generosity of thousands of ordinary citizens who give privately
from their own funds to enhance the quality of life in their
communities and beyond. The Fraser Institute's annual Generosity
Index measures this private monetary generosity using readily
available data on the extent and depth of charitable donations,
as recorded on personal income tax returns in Canada and the
United States. As it has done in previous years, the 2009 index
reveals a substantial generosity gap between the two
countries.